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Home My WebLink About04-14-08 REV-1500 EX + (6-00) CAPB HpRL EplO CRAC KOTK ES REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER o E C E o E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Ka Norma J. DATE OF DEATH (MM-DD-YEAR) OFFICIAL USE ONLY 21-07-0890 YEAR NUMBER COUNTY CODE SOCIAL SECURITY NUMBER 183-12-2397 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER NAME Marlin R. McCaleb Es . FIRM NAME (If Applicable) Law Offices-Marlin R. McCaleb TELEPHONE NUMBER SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)( 1.2) 16. Amount of Line 14 taxable at lineal rate 103 ,452.40 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. X x X X X .0 0 .0 45 .12 .15 X 1. Original Return 2. Supplemental Return 4. Limited Estate 4a. Future Interest Compromise (date of death after 12-12-82) X 6. Decedent Died Testate 7. Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) o 9. Litigation Proceeds Received D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) o D 3. date of death . Remainder Return prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch 0 C P o 0 R N R 0 E E S N T COMPLETE MAILING ADDRESS 219 East Main Street P. O. Box 230 Mechanicsburg, PA 17055 69 - 0 1. Real Estate (Schedule A) (1) 55,000.00 2. Stocks and Bonds (Schedule B) (2) None 3. Closely Held Corporation, Partnership or (3) None Sole-Proprietorship -l:- 4. Mortgages & Notes Receivable (Schedule D) (4) None R 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 21,580.57 -0 4: E (Schedule E) C '>iJ A 6. Jointly Owned Property (Schedule F) (6) 44,865.28 P 0 I Separate Billing Requested 0 T 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) None U L (Schedule G or L) A T 8. Total Gross Assets (total Lines 1-7) (8) 121,445.85 I 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 16,963.26 0 N 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1,030.19 11. Total Deductions (total Lines 9 & 10) (11 ) 17.993.45 12. Net Value of Estate (Line 8 minus Line 11) (1Z) 103,452.40 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 103,452.40 C o M P T U A T X A T I o N (15) (16) (17) (18) (19) 0.00 4,655.36 0.00 0.00 4,655.36 Copyright (c) 2000 form software only The Lackner Group, Inc. FormREV-1500 EX (Rev. 6-00) ~ Decedent's Complete Address: STREET ADDRESS 4905 East Trind1e Road CITY I STATE I ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 4,655.36 4,000.00 210.53 Total Credits ( A + B + C) (2) 4,210.53 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E) . (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Cheek box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) Make Cheek Payable to: REGISTER OF WILLS, AGENT 0.00 0.00 444.83 0.00 444.83 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; , , , . . , , , , . , " , . , ~ ~~x b. retain the right to designate who shall use the property transferred or its income; , e. retain a reversionary interest; or. , , , , . , . , , , , , , , , , , . . . . . , . . d. receive the promise for life of either payments, benefits or care? . . , . . . , . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 [KJ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ...... 0 [KJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,0 [KJ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, Including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on ali information of which preparer has any knowledge. S7EOFPERSON RESPONSIBLE FOR FILING RETURN Carol A. Rider DAT~ ~ C. ~ ~ .Ji -'~) ~~~3~IM:~~~;.i~~--~jb16m.--.----mm.m_/'1__ It} ~ 0 V "GNAT 'OF PREPA ~~.AN :"~NTA .w' .. ~~;. .~~: ~.c~:.;~~;~.~:~~. 0.. M~.cal e.b m __ __ __ m. O:T; 'if _ d"1J ,~~ Mechanicsbur , PA 17055 7- For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9116 (a) (1.1) (jil]. The statute does not exempt a transferto a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12"10 [72 P.S. 9116(a)( 1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption, Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00\ REV-1502 EX. (1-97) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Norma J. Kapp SS# 183-12-2397 09/25/2007 21-07-0890 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 House and lot, - 214 West Simpson Street, Borough of 55,000.00 Mechanicsburg, Cumberland County, PA, acquired by Decedent by deed dated 06/02/2004, recorded in Deed Book 263, Page 2244. TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. 55,000.00 1:,......... CC\I_1Cft1 ~v ,_ IRle No 07-Kaool Paoe #11 APPRAISAL OF REAL PROPERTY LOCATED AT: 214 W Simpson SI Mechanicsburg Borough, Cumberland County Mechanicsburg, PA 17055-6425 FOR: Estate of Norma J. Kapp 214 W Simpson SI Mechanicsburg, PA 17055 AS OF: September 25, 2007 (Retrospective) BY: Appraisal Solutions Brett Lechthaler, PA Certified General Appraiser 16 San Juan Drive Mechanicsburg, PA 17055 Form GA6 - 'TOTAL lor Windows" appraisal software by a Ia mode, inc. - 1-800-AL/\MODE IAIe No 07 -Kaool Paoe #2/ Ale No. 07 -Ka November 8, 2007 Appraisal Solutions 16 San Juan Drive Mechanicsburg, PA 17055 Phone: 717-697-1828 Fax: 717-697-0220 RE: 214 W. Simpson Street, Mechanicsburg, PA 17055 Dear Sirs: Pursuant to your request, I have prepared a SUMMARY APPRAISAL REPORT of the property captioned in the "Summary of Salient Features" which follows. The accompanying report is based on a site inspection of improvements, investigation of the subject neighborhood area of influence, and review of sales, cost, and income data for similar properties. This appraisal has been made with particular attention paid to applicable value-influencing economic conditions and has been processed in accordance with nationally recognized appraisal guidelines. The value conclusions stated herein are as of the effective date as stated in the body of the appraisal, and contingent upon the certification and limiting conditions attached. Please do not hesitate to contact me if I can be of additional service to you. Respectfully, Brett Lechthaler, PA State Certified General Appraiser Form OCVR- 'TOTAL for Windows' appraisal software by a Ia mode, inc. -1-800-ALAMODE IAle No 07-KaDDI Paoe #31 SUMMARY OF SALIENT FEATURES Subject Address 214 W Simpson St Legal Description Deed Book 263 Page 2244 City Mechanicsburg County Cumberland State PA Zip Code 17055-6425 Census Tract 0115.00 Map Reference ADC: 18/J-7 Sale Price $ Market Value Date 01 Sale NA Borrower / Client NA Lender Marlin R. McCaleb Size (Square Feet) 792 Price per Square Foot $ Location Average Age 107 Years Condition Average Total Rooms 5 Bedrooms 2 Baths 1 Appraiser Brett Lechthaler, PA State Cert Gen Appr Date 01 Appraised Value September 25,2007 (Retrospective) RnaI Estimate 01 Value $ 55,000 Form SSD - 'TOTAL for Windows' appraisal software by a la mode, inc. -1-800-ALAMOOE Appraisal Solutions (717)697-1828 IFile No 07-Kaool Paae #41 marm eSI entIa IPpralsal epart Fil&# 07-Kapp The ouroose of tIIs summary aopraisal report is to provide the lender/diem with an accurate, and adequately SllDPorted, opinion of the malket value of the subject orooertv. Pranertv Address 214 W Simnson St Citv - Mechanicsburo State P A Zip Code 17055-6425 Borrower NA Owner of Public Record Estate of Norma J. Kann County Cumbel1and lenal Oescriolion Deed Baok 263 Palle 2244 Assessor's Parcel # 20-23"()567 -122 TaxYear 2007/2008 R.E. Taxes $ 1 082.33 Neinhborhood Name Mechanicsburo Borouah Man Reference ADC: 181J-7 Census Tract 0115.00 ~ OccuDant 11 Owner 1 Tenant 11 Vacant Snecial Assessments $ None Il PUD HOA $ NA n ner year 11-oer month .. Property Riahls ADPraised !XI Fee Simole lleasehold n Other (describe) AssianmentType rl Purchase Transaction [J Refinance Transaction lX1 Other (describe) Marl<:et Value lenderIClient Estate of Norma J. Kann Address 214 W SimDson St Mechanicsburo PA 17055 Is the subiect oranertv currentlv offered for sale or has n been offered for sale in the twelve I110Ilths orior to the effective date of this aonraisal? o Yes !XI No Reoort dati sOllcels) used, offerino Dricels), and dalels\. There were no list""'s noted in the local MuRiole Listino Service within the Dast vear. I 0 did 0 did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not I performed. NA ; Contract Price $ Marl<:et ValUf Dale of Contract NA Is the orOnertVsener the owner of oublic record? n Yes 11 No Data Source(s) Is there any financial assistance (loan charges, sale concessions, gift or downpayrnent assistance, etc.) to be paid by any PartY on behalf of the borrower? DYes o No . n Yes, reDor! the total dollar amount and describe the nams to be naid. NA NoIe: Race and the racial composition af the neighborhood are not appraisal factors. . Neiahbot1l00d Characteristics One-\lnit Housin Trends ., One-Unit Housina Presenlland Use % Location ,l Urtlan I'XI Suburtlan ,I Rural Pronertv Values 0 Increasinn IX Stable n Declinina PRICE N3E One-Unn 70% . Built-Up ,-lOver 75% 1'X125-75% , I Under 25% Demand/Sunnlv 1 l Shortane IX In Balance n Over SupplY $ (000) (vrs) 2-4 UnIT 10 % . Growth r l RaDid IXI Stable I I Slow Malketinn Time 0 Under 3 mths IX 3-6 mths n Over 6 mths 45 Low 10 Mulli-FarnilY 3% ~ Neiahborhood Boundaries The nelohborhoad boundaries are indicated on the endosed neinhborhood mao 350+ High 100+ Commercial 10 % : in the addenda of this reoort which comorise the heart of Mechanicsburo Borouoh. 100-50 Pred. 55-85 Other 7% Neiahborhood Oeserintion Subiect has access to aU necessarv SUDDOrtino factlnies indudino schools. oublic Darks transoortation shoooinn and houses of worshiD. EmDlovrnent stabtlitv is ooad due to the State Cannol at Harrisburo. the Naw SUDDIv OeDot in Mechanicsburo. the Armv Sunnlv Deaot in New Cumberland and the emandina West Shore Hea. Emnlovrnent is within 15-30 minute drive. Market Conditians fincludina sUPPorl for the above conclusions) Martoane funds are readilv avatlable from a varielv of sources wnh conventional loans beino 5.75% to 6.75% interest fixed 30 vear mortaane UD to 3 Doints. SeUers are not renuired to offer sales or financina concessions however seller assistance is accurrina. Dimensions See endosed Iellal descriotion Area 0.04 acre ShaDe Rectanoular View Street Soecific Zonina Classification R-M Zaninn Desclin~on Residential Medium Oensitv Zonioo Comoliance rxI Leaal r I Leoal Nonconforrtina IGrandfathered Usel r l No Zonina n Uleoal (describel Is the hiahest and best use of subiect praDertv as improved (or as nrooosed oor nlans and soecificationsl the present use? !XI Yes I 1 No n No, describe Ullrllies Public Other (descrlbe) Public Other (describe) Off-sne ImplOYements - Type Public Private ElectricITY !XI rl Water l>?I 1'1 Street Macadam !XI 11 Gas !XI rl SanftervSewer - 1m 11 A1lev Side & Rear !XI rl FEMA Special FkJod Hazard Area [ ] Yes ~ No FEMA Flood Zone X FEMA Man # 42036200050 FEMA Map Date 3/3/1992 Are the utilities and off-site imnrovements tvDical for the maIket area? !XI Yes Tl No K No, describe Are there anv adverse sfie conditions or external factors (easements encroachments, environmental conditions, land uses, etc.l? 11 Yes IX] No K Yes, describe Standard easements for electric teleDhone etc. There are na known ar aDnarent adverse easements encroachments or conditions noted. A title search has not been comDleted and is considered outside the sco"" of this rennrt. General ~DlIon . .. . .... ... Foundation Exterior DescriDtion materials/condition Interior materials/condition Units IX] One r 1 One with Accessory Unn I Conerete Slab IX1 Crawl Snace Foundation Walls Stone/Ava FkJors Cot VnVAvn # of Stories 2.5 l FuU Basement l5<f Partial Basement ExteriOI WaUs Aluminum/Avo Walls Plaster PaneVAvn Tvne f1 Det n All. ~ 5-Det.lEnd UnIT Basement Area 192 sq.ft. Roof Surtace Shinole,Rubber/Avo Trirn'Finish Wood/Ava . rxI Existioo 1 l Pronosed r l Under ConsL Basement Rnish 0 % Gutters & Downsoouts Aluminum/Ava Bath Floor Camet/Avo Desion (Stvle) 2.5 Storv XI Outside Enttv/txit r l Sumn Pumo Window Tvne Wd SinaleHuna/Ava Bath Wainscot Fiberolass/Ava Year Buitt 1900 Evidence of rllnfestation None Notee S1Drm SasMnsulated Partial Car Storace r I None EffectiVe Aae fYrs) 45-55 Years o Dampness o Setnement Screens Partial l Driveway # of Cars Allie None Heatina IXI FWA III HWBB III Radiant Amenilies Wondstove 5) # Driveway Surface l Drap Stair IX Stairs l Other .IFuel Gas l RreDlacels) # rxI Fence No Value 5:1 Garaae # of Cars 1 Roor Scuttle Cooling I'XI Cenlrai Air Conditionino l PatiO/Deck rxI Porch Endosed l Caraort # of Cars l Finished Heated o Individual 10 Other l Pool ODther OAt\. ~Det o Buitt-in Aonliances IPI Refriaerator I)(] Ranoe/Oven r l Dishwasher n Disonsal 0 Microwave fPl WasherlDrver 0 Other (describe) Rnisl1ed area above arade contains: 5 Rooms 2 Bedraoms 1 Bathls) 792 SDuare Feet of Gross Uving Area Above Grade . Additional features (snecral enerav efficient nems, ete.l. Tvnical for neinhborhaad. Describe the condition of the oroPertv fincludina needed renairs deterioration, renovations, remodelino, etc.). The subiect is in fair to averaae condnion. The construction oualitv is tvoical for aae in comDarison to comnetinn neinhborhoods. Based on maintenance condnion and comoarison to comnetinn neiClhborhoods the estimated aae is below the actual 80e. PhV!':ical deDreciation is due to aoe. No economic obsalescence noted. Functional obsolescence due to one of the two bedrooms belno a walk throuah. Bv todavs standards this orooertv would be considered a one bedroom structure. Are there anv nhvsical deficiencies or adverse conditions !hat affect the 6vabililv, soundness, or structural int....i1v of the property? n Yes !XI Na If Yes, describe The structure is of an aoe where lead based oaint and asbestos are nresent. The annraiser is not an emert in the field of detemninina health hazards. If the client has a concern 1 recommend an exoert be contacted. There were no observed nor noted Dhvsical deficiencies or adverse conditions that woukl affect the soundness or structural iniMrn; of the orooertv. Does the orODertv aenerallv conform to the neiahborhood (functional utili1v, sMo, condition, use, construction, etc.)? !XI Yes r 1 No n No, describe The nronertv conforms to the surroundino neiahborhood. U "f R "d " IA R Freddie Mac Form 70 March 2005 Page 1 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - "TOTAL for Windows' appraisal software by a Ia mode, inc. - 1-8oo-ALAMODE tAle No 07 -Kaaal Paoe #51 ",orm eSI entia lppralsa eport ,1Ie# 07-Kapp There are 2 camoarable DlOOerties curren1ly offered for sale in the subiect neiohborl1ood ranoino in orice from $ 65 000 to$ 79 200 There are 6 comoarable sales in the subject neighborhood within the oast twelve months ranaina in sale price from $ 45 000 to $ 87 900 FEATURE I SUBJECT COMPARABLE SALE # 1 COMPARABLE SAlE # 2 COMPARABLE SAlE # 3 Address 214 W Simpson St 7 W. Green St 108 N Market St 26 W. Keller St Mechanicsbum PA 17055-6425 Mechanicsburo. PA Mechanicsburn PA Mechanicsbum. PA Proximitv to Subiect 0.34 miles 0.32 miles 0.23 miles Sale Price $ Market Value $ 45 000 1$ 47500 1$ 80 000 Sale Price/Gross liv. Area $ sa.ft. $ 39.34 sn.ft. $ 53.31 sa.ft.1 $ 72.73 sa.ft.1 Dati Saurce(sl Exterior lnsnection Exterior InsDection Multi-ListinQ Service Verification Source(s) Courthouse Records Courthouse Records Courthouse Records VAlUE ADJUSlMENTS DESCRIPTION DESCRIPTION +(.) $ Adiustment DESCRIPTION +1.1 $ Adjustment DESCRIPTION +H $ Adiustment Sales or Financing , Cash to Seller Cash to Seller Cash to Seller Concessions None Known None Known None Known Date of SaIWTIIT\ll .' " 9/1712007 7/24/2007 5/18/2007 Location Averaae Eaual Enual Eoual LeasehokI/Fee Simole Fee SimDIe Fee Simnle Fee Simnle Fee SimDle Site 0.04 acre 0.06 acre 0.04 acre 0.07 acre View Street Street Street Street Desion (Stvlel 2.5 Strnv 2.5 StorY 2.5 StorY 2.5 Slory Qualitv of Construction Frame/Ava Frame/Avn Frame/Avo Frame/Avo Actual Age 107 Years 107 Years 107 Years 87 Years Candition Averaoe Eoual Enual SUDer/or -10000 Above Grade TolalIBdrms.1 Baths TD1aIIBdrmsJ Baths TolalIBdrms.1 Baths TolaIIBdrms.\ BaIhs Room Count 5 1 2 I 1 5 1 2l 1 6 I 2 1 1 5 I 2 1 1 Gross Livino Area 792 sa.ft. 1 144 so.ft. -5280 891 sa.ft. -1485 1.1 00 sO.ft. -4 620 Basement & Finished 192 Sq.Ft. Equivalent Equivalent Equivalent Rooms Below Grade Unfinished Unfinished Unfinished Unfinished Functional Utilitv Averane Averane Averane AveraQe Heatina/Cooflna FWAlCA FW AlNone +1,500 FWAlNone +1 500 HtWtrlNone +1500 Enerov Efficient lIems Averaae Averane Averaae Averane GaraaelCalllort 1 Car Garaae On Street +5 000 Off Street +4,000 1 Car Garaae Porch/PalioJOeck Porch Porches Porches Porches . Other None None None None . Net Adiustment (Total) 1X1+ n. $ 1220 IXI+ l. $ 4015 I + B<l- $ 13120 Adjusted Sale Price " Net Adj. 2.7% Net Adj. 8.5% Net Adj, 16.4% of Comoarables , Gross Adi. 262 % $ 46 220 Gross Adi. 14.7 % $ 51515 Gross Adi. 20.2% $ 66 880 I IX'! did n did nat research the sale Dr transler history 01 the sublect roaertv and coma arable sales. " not exalain research l did IX] did nat reveal anv arior sales or translers of the sUbl.ct nropertv lor the three years arior to the effective date of this aaaraisal. Dati Source(s Courthouse records research l did IX] did nat reveal any Drior sales or transfers 01 the cormarable sales lor the vear ariar to the date 01 sale 01 the comoarable sate. Dati Source(s Courthouse records Reaart the resulls 01 the research and analvsis of the Prior sale or transfer historY of the subiect orooenv and comnarable sales lrenort additional arior sales on aaoe 31. ITEM SUBJECT COMPARABLE SALE #1 COMPARABLE SALE #2 COMPARABLE SAlE #3 Date al Prior Sale!T ransfer None None None None Price 01 Prior Sale!Transler NA NA NA NA Dati Source'sl CH Records Courthouse Records Courthouse Records Courthouse Records Effective Date of Data Saurce(s) 11/0812007 11/0812007 11/0812007 11/08/2007 A"""""s 01 nrior sale or transfer history of the subiect proaenv and comnarable sales The sub' ect has nat transferred within 3 years. The comoarable sales have not transferred more than those noted above within the oast year. SummalV al Sales Cornoarison Approach After a search of available market data the three closed sales disnlaved are considered to be the best indicators of value. Ad'ustments were made to reflect market reactions to those ttems of sinnificant variation between subiect and comnarables. Some adiustments exceeded recommended nuidelines but were considered aooroDriate to reDresent the subiecfs estimated value. All comoarables were weiohled and considered. The adiusted ranae of values for the comDarables is $46,220 to $66 880. Indicated Value bv Sales Comoarison Aooroach $ 55 000 Indicated Value by: Sales Comparison Approach $ 55 000 Cost Aoproach (if developed) $ Income Approach (if developed) $ Due to the lack of aualitv and auantitv of rental data the Income Annroach is not annronriate. Due to the chronolnnical and effective aaes the Cost I AaDroach is not considered valid. Greatest weinhl is niven to the Sales ComDarison Accroach as tt re1lects the Ivnical actions of buyers and sellers . in the marketn/ace. . This appraisal is made t8J "as is". 0 subject to completion per plans and specifications on the basis 01 a hypothetical conditian that the improvements have been completed, 0 subject to the lolowing repairs Dr alterations on the basis of a hypothetical condition that the repairs or atterations have been completed, or 0 subject to the . foiDwino renuired insnection based on the extraordinary assurnatian that the condition or defiCiency does not reouire alleration or renair: See aDDraiser's certification and statement of limttino conditions. The sublect's effective date Is retro..nActlve to the date of death, , Based on a complete visual ~n of the Interior and exterior areas of the subject properlt' defined scope of work, statement of assumptions and limiting conditions, and appraiser's lcation, my (our) opinion of the market value, as tlefined, of he real propei1y thai Is the subject of this report is $ 55 000 as of SeDtember 25 2007 which is the dale of ins""""on and the effective date of this aporaisal. U 'f R 'd , JA IR Freddie Mac Form 70 March 2005 Page 2 of 6 Fannie Mae Form 1004 March 2005 Fonn 1004 - 'TOTAl lor Windows" appraisal software by a Ia mode, inc. -j-llOQ-AlAMODE IRIe No 07 -Kanol Paoe #61 Descriotion of the Aooraisal Process/Scone of Work The aooraisal orocess is intended to "describe the extent of the nrocess of collectinn confirmino. and reoorona data." In order to prenare an apPraisal report on the subiect orooerlY. the followinn stens were involved: 1he subiect s~e and neiahborhood were oersonallv insnected bv the annraiser. 1he insnection considered the various local economic indicators with res""ct to their notential imoact on the subiect site. The slrennths and weaknesses of the neneral economv were weiahed as they affect the value of the subiect. All relevant facts related to the subiect were collected and verified illCludina but not limited to zonina. util~ies land and buildinQ area restrictions encumbrallCes easements environmental factors and other ~ems of a similar nature deemed aoolicable' No buildion nlans were available. The buildina snuare footane was derived from actual measurement and the ex/stina assessment records in order to determine snuare footaae. A hiahest and best use analvsis was comoleted. The Cost Sales Comoarison and IllCOme Aooroaches to value were considered and the Sales Comoarison Aooroach was used in the valuation of the subiect orooerlY. . Data was collected durinn this orocess from various sources. This infOrmation is believed to be reliable and verification of sales data included . reliance on county deed records and/or third-oartv confirmations. The aooraiser has no reason to susoect inaccuracies in anv information orovided and the analvsis and conclusions are based on the reliabil;tv of this information. . . .' .. . COST APPROACH TO VALUE (not JeGulred by Fann~ Mae) Provide adeouate information for the lender/client to reolicate the below cost !inures and calculations. Suonort for the ooinion of site value (summarv of comoarable land sales or other methods for estimatinn stte value) ESTIMATED [J REPRODUCTION OR [J REPLACEMENT COST NEW OPINION OF SITE VALUE _..______..________________ __n_____++-_____ __n_.On 'm' -$ ; Source of cost data DWELLING So.Ft @ $ n_____ 'u =$ Quarrtv ratina from cost service Effective date of cost data SoH (ci) $ --.- _n.<__> -$ : Comments on Cost Acoroach (oross Iivino area calculations, denreciation, etc.l n__ Umu -$ The Cost Aooroach will oenerallv result in an excellent estimate of value if Garaoe/Camorl SoH @ $ _n_n______. -$ . the buildina is new or reasonablv new and the imnrovements reflect the Total Estimate of Cost-New ----. _nn" -$ hinhest and best use of the of the land. However when ~ems of nhll!':ical Less Phvsical I Functional I Extemal denreciation and obsolescence must be estimated an area of iudoement Deoreciation I I -$( is involved which is subiect to error. The Cost Annroach was not utilized Deoreciated Cost of lmorovements __.___.+____hn__n_._ __u_______u___ nnnn -$ due to the chronolooical and effective aoes. "As-is' Value of SOO lmorovements _,-n ___h____h_n _hn_u___n".._ nn... -$ Estimated Remainina Economic Life (HUD and VA only) Years INDICATED VALUE BY COST APPROACH __..__n..______ --..-.--------....- u.. =$ .'. .... ... n.... ..' . INCOME APPROACH TO VALUE (not reauired bv Fannie Mae) ..... . Estimated MonthlY Market Rent $ NA X Gross Rent Multinlier NA -$ Indicated Value bv Income Aooroach SUmmary of Income ADD roach Oncludino supoorl for market rent and GRMl- Due to the lack of nual;tv and nuantilv of rental data the Income Aooroach is not aooropriate. PROJECT INFORMATION FOR PUDs (if applicable) . ..' Is 1I1e develoDerlbuilder in control of the Homeowners' Association IHOA\? DYes rl No Unit IvOOls' rl Detached rJ Attached Provide the folklwino information for PUOs ONLY if the deveiooerlbuilder is in control of the HOA and the subiect oronertv is an attached dweDing unit Leoal Name of Proiect NA . Total number of phases Total number of units NA Total number of units sold Total number of units rented Total number of units for sale NA Data sourcelsl . Was the oroiect created bv the conversion of existino buildinnfs into a PUD? r l Yes n No If Yes, date of conversion. ~ Does the oroiect contain any multi-dweUino units? r 'I Yes r"l No Data Source NA Are the units, common elements, and recreation facilities comolete? II Yes II No If No, describe the status of comDletion. NA . Are the common elements leased to or bv the Homeowners' Association? n Yes r l No If Yes, describe the rental terms and options. NA Descrtbe common elements and recreational facilities. NA Uniform Residential Appraisal Report File# 07-Kapp Freddie Mac Form 70 March 2005 Page 3 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - 'TOTAL for WindowS" appraisal software by a la mode, inc. - 1-800-ALAMODE lfile No 07-Kaool Paoe #71 Uniform Residential Appraisal Report File # 07 -Kapp This report form is designed to report an appraisal of a one-unit property or a one-unit property with an accessory unit; including a unit in a planned unit development (PUD). This report fonn is not designed to report an appraisal of a manufactured home or a unit in a condominium or cooperative project. This appraisal report is subject to the following scope of work, intended use, intended user, definition of market value, statement of assumptions and limiting conditions, and certifications. Modifications, additions, or deletions to the intended use, intended user, definition of market value, or assumptions and limiting conditions are not permitted. The appraiser may expand the scope of work to include any additional research or analysis necessary based on the complexity of this appraisal assignment. Modifications or deletions to the certifications are also not pennitted. However, additional certifications that do not constitute material alterations to this appraisal report, such as those required by law or those related to the appraiser's continuing education or membership in an appraisal organization, are pennitted. SCOPE OF WORK: The scope of work for this appraisal is defined by the complexity of this appraisal assignment and the reporting requirements of this appraisal report form, including the following definition of market value, statement of assumptions and limiting conditions, and certifications. The appraiser must, at a minimum: (1) perfonn a complete visual inspection of the interior and exterior areas of the subject property, (2) inspect the neighborhood, (3) inspect each of the comparable sales from at least the street, (4) research, verify, and analyze data from reliable public and/or private sources, and (5) report his or her analysis, opinions, and conclusions in this appraisal report. INTENDED USE: The intended use of this appraisal report is for the lender/client to evaluate the property that is the subject of this appraisal for a mortgage finance transaction. INTENDED USER: The intended user of this appraisal report is the lender/client. DEANITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he or she considers his or her own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in tenns of cash in U. S. dollars or in tenns of financial arrangements comparable thereto; and (5) the price represents the nonnal consideration for the property sold unaffected by special or creative financing or sales concessions'" granted by anyone associated with the sale. "'Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are nonnally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing tenns offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the appraiser's judgment. STATEMENT OF ASSUMPTIONS AND LIMITING CONDITIONS: The appraiser'S certification in this report is subject to the following assumptions and limiting conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it, except for infonnation that he or she became aware of during the research involved in performing this appraisal. The appraiser assumes that the title is good and marketable and will not render any opinions about the title. 2. The appraiser has provided a sketch in this appraisal report to show the approximate dimensions of the improvements. The sketch is included only to assist the reader in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in this appraisal report whether any portion of the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in Question, unless specific arrangements to do so have been made beforehand, or as otherwise required by law. 5. The appraiser has noted in this appraisal report any adverse conditions (such as needed repairs, deterioration, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the research involved in perfonning the appraisal. Unless otherwise stated in this appraisal report, the appraiser has no knowledge of any hidden or unapparent physical deficiencies or adverse conditions of the property (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) that would make the property less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, this appraisal report must not be considered as an environmental assessment of the property. 6. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satiSfactory completion, repairs, or alterations on the assumption that the completion, repairs, or alterations of the subject property will be perfonned in a professional manner. Freddie Mac Form 70 March 2005 Page 4 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - 'TOTAL for Windows" appraisal software by a Ia mode, inc. -l-800-ALAMODE IRle No 07 -Kaool Paoe #8\ Uniform Residential Appraisal Report File # 07 -Kapp APPRAISER'S CERTlACATION: The Appraiser certifies and agrees that: 1. I have, at a minimum, developed and reported this appraisal in accordance with the scope of work requirements stated in this appraisal report. 2. I performed a complete visual inspection of the interior and exterior areas of the subject property. I reported the condition of the improvements in factual, specific terms. I identified and reported the physical deficiencies that could affect the livability, soundness, or structural integrity of the property. 3. I performed this appraisal in accordance with the requirements of the Uniform Standards of Professional Appraisal Practice that were adopted and promUlgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 4. I developed my opinion of the market value of the real property that is the subject of this report based on the sales comparison approach to value. I have adequate comparable market data to develop a reliable sales comparison approach for this appraisal assignment. I further certify that I considered the cost and income approaches to value but did not develop them, unless otherwise indicated in this report. 5. I researched, verified, analyzed, and reported on any current agreement for sale for the subject property, any offering for sale of the subject property in the twelve months prior to the effective date of this appraisal, and the prior sales of the subject property for a minimum of three years prior to the effective date of this appraisal, unless otherwise indicated in this report. 6. I researched, verified, analyzed, and reported on the prior sales of the comparable sales for a minimum of one year prior to the date of sale of the comparable sale, unless otherwise indicated in this report. 7. I selected and used comparable sales that are locationally, physically, and functionally the most similar to the subject property. 8. I have not used comparable sales that were the result of combining a land sale with the contract purChase price of a home that has been built or will be built on the land. 9. I have reported adjustments to the comparable sales that reflect the market's reaction to the differences between the SUbject property and the comparable sales. 10. I verified, from a disinterested source, all information in this report that was provided by parties who have a financial interest in the sale or financing of the subject property. 11. I have knowledge and experience in appraising this type of property in this market area. 12. I am aware of, and have access to, the necessary and appropriate public and private data sources, such as multiple listing services, tax assessment records, public land records and other such data sources for the area in which the property is located. 13. I obtained the information, estimates, and opinions fumished by other parties and expressed in this appraisal report from reliable sources that I believe to be true and correct. 14. I have taken into consideration the factors that have an impact on value with respect to the subject neighborhood, subject property, and the proximity of the subject property to adverse Influences in the development of my opinion of market value. I have noted in this appraisal report any adverse conditions (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) observed during the inspection of the subject property or that I became aware of during the research involved in performing this appraisal. I have considered these adverse conditions in my analysis of the property value, and have reported on the effect of the conditions on the value and marketability of the subject property. 15. I have not knowingly withheld any significant information from this appraisal report and, to the best of my knowledge, all statements and information in this appraisal report are true and correct. 16. I stated in this appraisal report my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the assumptions and limiting conditions in this appraisal report. 17. I have no present or prospective interest in the property that is the subject of this report, and I have no present or prospective personal Interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or opinion of market value in this appraisal report on the race, color, religion, sex, age, marital status, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property or on any other basis prohibited by law. 18. My employment and/or compensation for performing this appraisal or any future or anticipated appraisals was not conditioned on any agreement or understanding, written or otherwise, that I would report (or present analysis supporting) a predetermined specific value, a predetermined minimum value, a range or direction in value. a value that favors the cause of any party, or the attainment of a specific result or occurrence of a specific subsequent event (such as approval of a pending mortgage loan application). 19. I personally prepared all conclusions and opinions about the real estate that were set forth in this appraisal report. If I relied on significant real property appraisal assistance from any individual or individuals in the performance of this appraisal or the preparation of this appraisal report, I have named such individual(s) and disclosed the specific tasks performed in this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in this appraisal report; therefore, any change made to this appraisal is unauthorized and I will take no responsibility for it. 20. I identified the lender/client in this appraisal report who is the individual, organization, or agent for the organization that ordered and will receive this appraisal report. Freddie Mac Form 70 March 2005 Page 5 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - 'TOTAL for Windows' appraisal software by a la mode, inc. - 1-800-ALAMODE IRle No 07.Kaool Pane #9\ Uniform Residential ApDraisal Report File# 07-Kapp 21. The lender/client may disclose or distribute this appraisal report to: the borrower; another lender at the request of the borrower, the mortgagee or its successors and assigns; mortgage insurers; govemment sponsored enterprises; other secondary market participants; data collection or reporting services; professional appraisal organizations; any department, agency, or instrumentality of the United States; and any state, the District of Columbia, or other jurisdictions; without having to obtain the appraiser's or supervisory appraiser's (if applicable) consent. Such consent must be obtained before this appraisal report may be disclosed or distributed to any other partY (including, but not limited to, the public through advertising, public relations, news, sales, or other media). 22. I am aware that any disclosure or distribution of this appraisal report by me or the lender/client may be subject to certain laws and regulations. Further, I am also subject to the provisions of the Uniform Standards of Professional Appraisal Practice that pertain to disclosure or distribution by me. 23. The borrower, another lender at the request of the borrower, the mortgagee or its successors and assigns, mortgage insurers, govemment sponsored enterprises, and other secondary market participants may rely on this appraisal report as part of any mortgage finance transaction that involves anyone or more of these parties. 24. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. 25. Any intentional or negligent misrepresentation(s) contained in this appraisal report may result in civil liability and/or criminal penalties including, but not limited to, fine or imprisonment or both under the proviSions of Title 18, United States Code, Section 1001, et seq., or similar state laws. SUPERVISORY APPRAISER'S CERTIFICATION: The Supervisory Appraiser certifies and agrees that: 1. I directly supervised the appraiser for this appraisal assignment, have read the appraisal report, and agree with the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 2. I accept full responsibility for the contents of this appraisal report including, but not limited to, the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 3. The appraiser identified in this appraisal report is either a sub-contractor or an employee of the supervisory appraiser (or the appraisal firm), is qualified to perform this appraisal, and is acceptable to perform this appraisal under the applicable state law. 4. This appraisal report complies with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 5. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. APPRAISER Signature ~ Name Brett lechthaler, PA State Cert Gen Appr Company Name Appraisal Solutions Company Address 16 San Juan Drive Mechanicsburll. PA 17055 Telephone Number 717-697-1828 Email AddreSSblechthaler(lllcomcast.net Date of Signature and Report November 08. 2007 Effective Date of Appraisal September 25, 2007 State Certification # GA.{)03594 or State License # or Other (describe) State # State PA expiration Date of Certification or License 6/30/2009 SUPERVISORY APPRAISER (ONLY IF REQUIRED) Signature Name Company Name Company Address Telephone Number Email Address Date of Signature State Certification # or State license # State Expiration Date of Certification or License SUBJECT PROPERlY ADDRESS OF PROPERlY APPRAISED 214 W Simpson St Mernan~~,PA1705~25 APPRAISED VALUE OF SUBJECT PROPERlY $ 55,000 LENDER/CLIENT Name Company Name Marlin R. McCaleb Company Address 219 E Main St, Mechanicsburll. PA 17055 o Did not inspect SUbject propertY o Did inspect exterior of SUbject propertY from street Date of Inspection o Did inspect interior and exterior of subject propertY Date of Inspection COMPARABLE SALES Email Address o Did not inspect exterior of comparable sales from street o Did inspect exterior of comparable sales from street Date of Inspection Freddie Mac Form 70 March 2005 Page 6 of 6 Fannie Mae Form 1 004 March 2005 Form 1004 - 'TOTAL for Windows' appraisal software by a fa mode, inc. -l-ll()(J..ALAMOOE Rle No. 07-Kaee Borrower/Clen! NA pronertv Address 214 W 5imeson 51 Cifv Mechanicsbura Collnlv Cumberland State PA lio Code 17055-6425 Lender Marlin R. McCaleb Supplemental Addendum IRle No 07 -KaoDI Paae #101 SPECIAL LIMITING CONDITIONS: This appraisal is not a home inspection and the appraiser is not acting as a home inspector when preparing the report. When perfonning the inspection of this property, the appraiser visually observed areas that were readily accessible. The appraiser is not required to disturb or move anything that obstructs access or visibility. The inspection is not technically exhaustive. The inspection does not offer warranties or guarantees of any kind. SUPPLEMENTAL CERTIFICATIONS: I certify that: - This appraisal is a SUMMARY APPRAISAL REPORT. - This appraisal was prepared by Brett Lechthaler for the exclusive use of Marlin McCaleb, client, to estimate market value in terms of cash or financing similar to cash for the client's explicit use. The infonnation and opinions contained in this appraisal set forth the appraiser's best jUdgement in light of the information available at the time of the preparation of this report. Any use of this appraisal by any other person or entity, or any reliance or decisions based on this appraisal are the sole responsibility and at the sole risk of the third party. Mr. Lechthaler accepts no responsibility for damages suffered by any third party, as a result of reliance on or decisions made or actions taken based on this report. - In my opinion the reasonable exposure time linked to the value opinion is up to 100 days. - In my opinion the reasonable market time linked to the value opinion is up to 160 days. I further certify that, to the best of my knowledge and belief: - The statements of fact contained in this report are true and correct. - The reported analyses, opinion, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. - I have no present or prospective interest in the property that is the subject of this report, and no personal interest with respect to the parties involved. - I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. - My engagement in this assignment was not contingent upon developing or reporting predetennined results. - My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. - My analyses, opinions, and conclusions were developed, and this report has been prepared, in confonnity with the Unifonn Standards of Professional Appraisal Practice. - No one provided significant professional assistance to the persons signing this report. - Brett Lechthaler personally inspected the property and prepared this report. Sincerely, Brett Lechthaler, PA State Certified General Appraiser Form TADD - 'TOTAL for Windows' appraisal software by a Ja mode, inc. -1-800-ALAMODE Location Map IRle No. 07-Kaool Paoe #111 Borrower/Clen! NA Pronertv Address 214 W Simoson SI Cifv Mechanicsburo Countv Cumberland State P A Zin Code 17055-6425 Lender Marlin R. McCaleb __-.:~~sr_.::----- i'lj~'S\::: ....~..~.... $oIlhrs:aod~IClfsllemDrl"P.k _.~-,-, '~._9~ . .::.",~S\.., .--'""'" - .~ :........",. . -; .~ c' . ,,~.. ..~<\;..~". ~~,,;O -\ Y1. :i!~:st:. A'~ "'l . '.~ ~ 1\ l. ::':'~::~~, y" Ilwn~.'\ -lll-" t ft .,-,,,>'" tl'.-fi~~ ,., \"'~/ ...."f"'"".~.c~....._.. , , . - . . . - , ".- ..------'~ ~.~- - ......:::"'........ ..l!I'l"-" ';, '\ 'to. " ''1l ~. ^ ~ '1l ~.~\ ...."" iIIlllll7........._......./WlitIttRs..... =:.,,~"'.. MllJll'olnt ~ -S' ,/ -t.-i:, .__~.p.~._- '%~- ~. .~~.,., ~~...... .. \ . '1'-' ~',1.:' -' . " '/> \' .~0i'tI"....... \, ~ '1l ~"'....-o</. ;..w ~.~~. ....>..~:.. ~..I~~..,'< ",>~ ...- ~,....... "."",,"" ,......,... ",."" \ , ,",,~"'- \" \, .,- :s.< \ ~~ "\ ~_..-~~ - ~ \ 'It "-'U1 " " ~. \ ~- iIifIlI~#st: ""c;,;.;;.... . .. " \/ .,,' ........". .-:);.,....- i '11- \ ,~.-_.f.~. .. .,"#"'" ~""'~... ",," ..."" ,."...~.... ....... --., t-4-e .,~ .. ~O, I~~ ' , , I ~ Form MAP.LOC - 'TOTAL for Windows" appraisal software by a fa mode, inc. - 1-800-ALAMODE IRle No 07-Kaool Paoe #12\ 11/05/2007 14:0e 7176917772 < 4- a:..eb. \U.- 0 >- ..... I- - hI :z: ~'C'~ -\L.O NOO - 0 o...f;:i:.z: 1-0.< a:a:::...I tUQIl: 0)0"'" O....I.U II: ;Z:;"~ '!. -:d' tAW OfPlCEi :UN It. McCAlE8 MARLIN R MCCALEB .~-- PAGE 02 dd\.o ,,\ ff(~PI\t~ Tax Parcel No. 20-23-0567-122 THIS DEED, MADE THE 2nd day of June in the year of our Lo~d Two Thousand Four (2004), between FRED T. KAPP, by NORMA J. KAPP, his Agent and Attorney-in-Fact specially constiMed by ~eneral Power of Attorney dated June 9, -2003, and recorded in the OffIce of the Recorder of Deeds of Cumberland County, Pennsylvania. in Miscellaneous Record Book Volume 708, Page 3978. as by reference thereunto appears, and N. JEAN KAPP, his wife, of Monroe Township, Cumberland County, Pennsylvania, parties of the first part, hereinafter called the "Grantors., AND N. JEAN KAPP, of the same place, party of the second part. hereinafter called the "Grantee., TNESSETH, that in consideration of One and NoJ100 ($1.00) DoUars. and other ood and valuable considerations, in hand paid. the receipt whereof is hereby nowledged. the said Grantors do hereby grant and convey to the said Grantee, er heirs and assigns, ALL THAT CERTAIN lot or piece of land situate in the Borough of MElChanicsburg, Cumberland County, Pennsylvania, bounded and described in accordance with a survey and Plan thereof made by Gerrit J. Betz. Registered Surveyor, dated June 22. 1975. as follows. to wit BEGINNING at a point marked by a drill hole at the northwest comer of West Simpson Street and Cedar Alley: thence along the northern side of West Simpson Street, South 67 degrees 20 minutes West. 19.40 feet to a comer of premises known as No. 216 West Simpson Street; thence along said premises and passing through the center of a partition wall, North 22 degrees 40 minutes West, 91 feet to a point on the south side of Rupert Alley; thence along Rupert Nley North 67 d~rees 20 minutes East, 19.40 feet to a point on the W$$t side of Cedar Alley; thence along Cedar Alley South 22 degrees 40 minutes East. 91 feet to the point and place of BEGINNING.l " HAVING thereon erected a two story frame dwelling alid a two story block garage and known as and numbered 214 West Simpson Street ~]QK 26J PAr.=2244 .........-.-.=,1 Form SCA- "TOTAL for Windows" illlpraisal software by a la mode, inc. -1-800-ALAMODE IFile No 07 -Kaoel Pace #131 Building Sketch (Page - 1) Borrower/Client NA pronf!l1v Address 214 W 5imoson 5t City Mechanicsbura Counlv Cumberland State PA Zin Code 17055-6425 Lender Marlin R. McCaleb First Floor Second Floor 7.00' '-._u___ ! Kitchen I Bedroom I LA i 0 ! 0 i 0 0 Enclosed! C! cr) 0 i Iri Bath ('f) ('f) Dining Room Porch i ('f) N 0 C! Basement co LMng Room i Bedroom T'" f--_____u__J 12.00' 12.00' 12.00' Sk*h bv/lDtit. IV'" Conments: AREA CALCULATIONS SUMMARY LIVING AREA BREAKDOWN Code Description Size Net Totals _wn SUbtotals GLIU First Floor 396.0000 396.0000 First Floor G1.A2 Second Floor 396.0000 396.0000 12.00 " 33.00 396.0000 BSM'!' Basement 192.0000 192.0000 Second Floor P!P Porch 115.0000 115.0000 12.00 " 33.00 396.0000 TOTAL LIVABLE (rounded) 792 2 Calculations Total (rounded) 792 Form SKT.BldSkl - 'TOTAL for Windows' appraisal software by a Ia mode, inc. - 1-800-ALAMODE Subject Photo Page IRle No. 07-Kanol Paoe #141 Borrower/C6ent NA Prooertv Address 214 W Simoson St City Mechanicsburo County Cumberland Stall! PA Zi Code 17055-6425 Lender Marlin R. McCaleb Subject Front 214 W Simpson St Sales Price Market Value Gross Living Area 792 Total Rooms 5 T olal Bedrooms 2 Total Bathrooms 1 Location Average View Street Site 0.04 acre Quality Frame/Avg Age 107 Years SUbject Rear Subject Street Form PIC3x5.SR - 'TOTAL for Windows' appraisal software by a la mode, inc. -l-800-ALAMODE Subject Photo Page IFile No 07-Kaool Paoe #151 Borrower/Gient NA Prooertv Address 214 W 5imnson 5t Gitv Mechanicsburn GOI.rnv Cumbel1and State P A Zin Gode 17055-6425 Lender Martin R. McCaleb Garage 214 W Simpson 5t Sales Price Market Value Gross Living Area 792 Total Rooms 5 T olal Bedrooms 2 To1aI Bathrooms 1 Location Average View Street Sne 0.04 acre Quality Frame/Avg Age 107 Years Rear Alley Form PIG3x5.sR - 'TOTAL for Windows' appraisal software by a fa mode, inc. - 1-800-ALAMOOE Comparable Photo Page IRle No 07-Kaaal Paoe #161 Borrower/Clen! NA ProDertv Address 214 W Simnson St CiIv Mechanicsbum COllmv Cumberland Slate P A lin Code 17055-6425 Le/lder Marlin R. McCaleb Comparable 1 7 W. Green St Prox. to Subject Sale Price Gross Living Area Total Rooms Total Bedrooms Total Bathrooms Location View Site Quality Age 0.34 miles 45,000 1,144 5 2 1 Equal Street 0.06 acre FrameJAvg 107 Years File Photo Comparable 2 108 N Market St prox. to Subject 0.32 miles Sale Price 47,500 Gross Living Area 891 T olal Rooms 6 Total Bedrooms 2 Total Bathrooms 1 Location Equal View Street Site 0.04 acre Quality FrameJAvg Age 107 Years File Photo Comparable 3 26 W. Keller St Prolt to Subject Sale Price Gross Living Area Total Rooms Total Bedrooms Total BathroDms Location View Site Quality Age Fonn PIC3x5.CR - 'TOTAL for Windows' appraisal software by a la mode, inc. - 1-800-ALAMOOE 0.23 miles 80,000 1,100 5 2 1 Equal Street 0.07 acre FrameJAvg 87 Years File Photo Comfllonwealrlt of Pennsylvania De:partmc.et of State- Bureau of Prn(e'ssional D~d Occupational Affairs. Certffie<l General Appraiser Certificate'Number Expiration Date GA003594 06130/2009 Certificate Status. Active BRETT WESLEY LECHTHALER 16SAN;lUAN DRIVE MECHANICSBURG PA 17055 BRETT WESLEY LECHTHAlER 16 SAN JUAN DRIVE MECHANICSBURG PA 17055 IRle No 07-Kaool Pace #171 /?"~"\ FE f= ~ rr2. UA~ '~3[i.tj=~\i;,~rn. ..L., ii"'\' 1"t ,7"'Q f4 Ii~. Ii'!! E. "Nt. T ::: )~ ~i !~ r;{ ~,~!J. ii(1 lil . :edf! ~~ ~~ ~j., ~ " W HEAO iHE J:OU.O'/'IING N~RM."nON CAnEftiLi' CO.\lC:;Rt-JING YOUR L caliSE ~. SIGN T-'[ WALi.E"T CARD AN:: CERTIfICAIT WI"'lFAE INO.C!\TEO_ 2. DEl"ACH;HE WALL;l" C':AFln AI\"D CERnFlCATE AI t'E.:-U-URATION. Registration Code Your registration code is found on the attached wallet card. Use this registration code online to: renew your license, change your personal or license address. or order duplicate licenses. Visit our webs~e at: www.mvlicense.state.oa.us First time users will be required to use this registration I code \0 create a user ID and password. - ~ ~ 3 f" . .' !ri.~~i~ II r~i4{gJf#!~fu~~y'w~:j)jl~~tlf~@nM~'-;~ ~ ~ CQmmQnwealtbof Pennsylvania Department of State . Bureau of Professional and Occupational Affairs PO Box 2649 Harrjsbur~ P A 17105-2649 ~ Certificate Type Certified General Appraiser J i ~ Ej BRETT WESLEY LECHTHALER 16 SAN JUAN DRIVE MECHANICSraURG. PA 17055 .q ~. [t ~L.~ C.:mmissioner ofProfcssiollal anti Occupalimml Affairs 446280 Cl,!rtiticate Status Active (Initi~l Certification Datc 06.127/2007 Certificate Number GA003594 06/30/2009 J1;xpiratioD Date ...J .'fi!-f--::/'~".' ./~ ....:.J.J., -,' . -,L..t-."",,,,,... /,-<..t...C!{ /- .'- ..L ;-,' /Lj~~ S\g.nuure '_::;__.,_._'v Form SeA - "TOTAl for Windows' appraisal software by a la mode, inc. -1-800-ALAMODE 93 II I ~ t~ REV-1508 EX + (1-97) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Norma J. Kapp FILE NUMBER 21-07-0890 SS# 183-12-2397 09/25/2007 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 DESCRIPTION Sovereign Bank, - Checking account #1681736969; principal balance as of D.G.D.: $494.41; interest accrued to D.G.D.: $0.09. VALUE AT DATE OF DEATH 494.50 2 2004 Chevrolet Monte Carlo LS coupe. 10,435.00 3 County of Cumberland, - pension benefit. 401. 36 4 Country Meadows Associates, - refund of assisted living charges. 234.19 5 Cumberland County, - pro-rated retirement benefit. 32.82 6 Furniture at Country Meadows Assisted Living, - 4-pc. bedroom suite (bed, dresser, 2 tables) ($150.00); roll-top desk ($200.00); kitchen corner cupboard ($100.00). 450.00 7 Jewelry - diamond solitaire ring ($250.00); gold wedding band ($14.50); opal and diamond fashion ring ($175.00); lavalier necklace ($75.00); miscellaneous pieces of costume jewelry ($10.00). 524.50 8 Parthemore Funeral Home, - pre-need funeral agreement. 9,000.00 9 U. S. Treasury, - 2007 federal income tax refund. 8.20 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. 21,580.57 J.V!&."'.VVI ,11Vl1 J.VIt)"l ..... t,:.~.~," :~, '. <gl.;'f9..,.ii ~: '.' . '1: '" . .:., i:: .. , "." "V' ..::'iU: ' ." .' ~, ' n ~. ".. '\ .1,,, ,". .,.. . . .. " .. " ... -"' . -. ,- . "'- .. ~... ~t. '. In'- -'4" 'I ...~.... " . .. .. .. ... '!"f'-.;i" . ..... " . . ... .... ~.i1. .." :,!.:...~,~~.~nc Court Ordered Processing! MA 1 MB3 02-10 P.O. Box 841005 Boston, MA 02284 October 22, 2007 Law Offices Marlin R. McCale b P.O. Box 230 Mcchanicsburg, P A 17055 Via Facsimile: (717) 691-7772 RE: Estate of: Norma J. Kapp Date of Death: September 25. 2007 Dear Mr. McCaleb: Per your request, enclosed please find the account information as of date of death for the above-named decedent. Please note the balances do not include accrued interest. If you should have any further questions, please do not hesitate to call. Very truly yours. ~~} t C~ ,J ~ .--..-. . u.I./--~~'-'-'--"-"'__~'_'" Linda Spavento T earn Leader Court Order Processing (617) 533-1789 (617) 533-1931-fax 4V' ..1 ."'.... -L;.&.....~I ..."...,... ~ VV.lf VVV FACSIMILE TRANSMITTAL Sovereigl'1 A Bank New England. -- No. OF PAGES CONTENT SENSlIlVITY TO DAY'S DATE TIME ~ cover 3 o Normal o Confidential o Urgent 10/22/2007 NAMe. TO: Law Offices Last Marlin R. McCaleb First TELEPHONE No. J~~~.7772 - COMPANWDEPARTM~NT -- NAME FROM: Last Spavento first Linda TELEPHONE No. FAX No. (e17) 533.1185 (617)5~3-1931 COMPANymEPARTMENT SOVEREIGN N.E. - COURT ORDERED PROCESSING Please COnfi/1T1 Rece;pt To Sender The documents inCluded with this transmittal contain infomlation lrom Soverei{ln Bank New England which is confidentiat and/or privi:egea. This information is for the use of tMe addressee. If you are note the addressee. please note that any disclosure, phetoeopylr-,g. distriblltior\, or use of the contents of this faxed inform;atlol1 Is prohibited. If you have received thl$ tax In error, plea$e notify the Qriginator by telephOlle immediGte1y $0 thlilt we may lilrr~nse for th~ retrieval of these t;lOCUl'fIents ;it nQ c:O$t to you. Co riot rely Qf1 thiS transmission for pa~ing money or Initiating other Iransactlol'\$ wlthOlJt ll'\de~el'\dent verifIcation of its authenticity. 10/22/2007 MON 15:55 FAX ~ 003/003 Sovereign Bank ESTAT}: OF SOC1AL SEClJRlT\' #: DA TE OF DEATH: :'{ Orn1<l J. Kapp 183-12-2397 September 25, 2007 Account#: 1681736%9 Type: Checking In the name Qf: Nonn~~ Kapp, Carol KRIder P_OA Date of Death Balance: $494.41 ----, Int.{YTD) from 1/112007 to 8/26/2007 Accrued interest to date of death: $0.09 Other Info: Open date: 9/13f2004 $0.40 Ac(ount #: 1684067944 T)'pe: Money Market In the name of: Nonna. J Kapp or Carol KRider Date of Death Balance: $89,473.70 Int.(YTD) from. 1/1/2007 to 8/28/2007 A~"Utd inttrest to date of death: $256.85 Other Info: Open date: 5/26/2006 $2.842.52 Page 'I of 1 Kelley Blue Book - Priw1.te Party Pricing Report - Chevrolet, Monte Carlo Kelley Blue Book HIE TIUS'fW llES01.JRCE. --~~~~- ~C'\11 Page 1 of rH:.:t~ advertisement " "seardl"iisedcar Listings List Your Car for Sale COMPARE CARS REVIEWS &. 'RATINGS CLASSIFIEDS FINANCING 8. INSURANC lJSED CARS J:jQflN > ~M.s. > ~ > ~t > Monte Carlo> LS Couoe 2D > Equipment Print This F 2004 Chevrolet Monte Carlo LS Coupe 20 Trade-In Value Private Party Value Suggested Retail Value Photo Gallery Compare Vehicles N~\JJ! Blue Book Review Consumer Ratings Find Your Next Car Specifications .;;a. Shopping Tools Free CARFAX Record Check Auto Loan from 6.65% APR Compare Insurance Rates Payment Calculator Extended Warranty Quote Print For Sale Sign BUY A USED CAR on Blue Book Classifieds'" tCh:~~~~:!_". ..J:.I I.M_~f1~::.~~~_,._____,._il 130 Miles.::r,le:s. "~ ZIP Code L~7~)!5,5_.! To View Ads, Click Sfll YOUR USEIJ C~jR on Blue Book Classlfieds'" Reach millions of shoppers on kbb.com, Cars.com, and other popular sites. Find out more, Click mm THE RIGHT CAR Compare Used vs. New BLUE BOOK@ PRIVATE PARTY VAlUE <IJ.IHfiT',THIS? iJ Estimated Payments $....20UID.JL.@...~~.~~_!LA~.B, elK).: fiJ( (:iel~d!:.. Value Condition < ,UHAT'S THIS? ( Get a Pre-Owned Loan from 6,65' $11,155 $10,435 $9,510 Excellent Good APR Your Credit Score for Free Fair Get a Free Insurance Quote More Photos NEXT STEPS: Search Local Listings Sell Your Coupe Average Consumer Rating (102 Reviews) Read Reviews 'tr{;fl<(;J<{Jl"f)] 4.7 out of 5 Review This Vehicle Similar New Vehicles 2007 Chevrolet Monte Carlo 2007 Toyota Solara Photos Review Pricino Photos ~\'!. Pricino http://www.kbb.comlKBBlUsedCars/PricingReport.aspx?trid=4&ManufacturerId=9&psid=3-221- 7015-... 10/11/200 KellGY Blue Book - Selef;t Equipment - Chevrolet, Monte Carlo Page I of .. Kelley Blue Book . THE TRUSTW ItESOllICI;. k)lJ.COIII advertisement List Your Car for Sale USED CARS COMPARE CARS REVIEVifS.& AATltIlGS CLASSIFfEDS FINANCING 8. INSURANC SELECT EQUIPMENT aLUE BOOK CLASS[fIEOSI~ Sfr{lnn lisr:d (or U~tf ll.Q~ ~Ie Details Engine: V6 3.4 Liter Current ZIP Code 1.!:!055_J QUickly browse through over 800,000 used vehicle listings to find exactly the car or truck you wa nt. Drivetrain: FWD Transmission: Automatic - advertisement - Mileage: 1~~?2"~. ..~n"____... Equipment (standard items selected) r? Air Conditioning r? Power Steering r? Power Windows r? Power Door Locks r? Tilt: Wheel C Cruise Control r? AM(FM Stereo C Cassette r? Single Compact Disc C Multi Compact Disc C MP3 (Single CD) C' MP3 (Multi CD) r Premium Sound C Integrated Phone C OnStar C Navigation System o DVD System o Dual Front Air Bags o Front Side Air Bags o F&R Side Air Bags DABS (4-Wheel) o Leather D Power Seat ~ Dual Power Seats o Flip-Up Roof D Sun Roof o Moon Roof o Rear Spoiler o Alloy Wheels [J Premium Wheels [J Premium Wheels 19"+ Please configure your vehicle, then dick ~~ Email This Page http://www .kbb.comJKBB/SelectionlEquipment.aspx?psid=3-221-70 15-5-22-1 &trid=4&ManufacturerId... 10/111200 Kelley Blue Book - Private Party Pricing Report - Chevrolet, Monte Carlo Page 2 of 1~~O<2.?~o._$.:~~~~~ IB~~:.~~n~_l!.::~~ Ico.uP:.___Ltl More Results ,. Vehicle Highlights To View List, Click mw ANOTHER VEHICLE Mileage: Engine: Transmission: Drivetrain: 39,600 V6 3.4 Liter Automatic FWD 1?..:I.e<=!!.:.<lr::: ]I l:::!~.~e;.:~~ l~.:~:~~.!~~?_~:::.~'..~- Selected Equipment Change Equipment Or Search by Category Or Change ZIP Code Standard Air Conditioning Power Steering Power Windows Power Door Locks Tilt Wheel AM/FM Stereo Dual Front Air Bags Optional Cruise Control Single Compact Disc Dual Power Seats Blue Book Private Party Value Private Party Value is what a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle is sold "As Is" and carries no warranty (other than the continuing factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. Vehicle Condition Ratings Check Vehicle Title History Excellent O~-r.:JD $11,155 "Excellent" condition means that the vehicle looks new, is in excellent mechanical condition and needs no reconditioning. This vehicle has never had any paint or body work and is free of rust. The vehicle has a clean title history and will pass a smog and safety inspection. The engine compartment is clean, with no fluid leaks and is free of any wear or visible defects. The vehlcie also has complete and verifiable service records. Less than 5% of all used vetlicles fall into this category. Good €loaD,'. $10,435 "Good" condition means that the vehicle is free of any major defects. This vehicle has a clean title history, the paint, body and Interior have only minor (If any) blemishes, and there are no major mechanical problems. There should be little or no rust on this vehicle. The tires match and have substantial tread wear left. A "good" vehicle will need some reconditioning to be sold at retail. Most consumer owned vehicles fall into this category. Fair http://www.kbb.com/KBBlUsedCars/PricingReport.aspx?trid=4&ManufacturerId=9&psid=3-221-70 15-... 10/11/200 REV-1509 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Norma J. Kapp SSff 183-12-2397 SCHEDULE F JOINTL V-OWNED PROPERTY 09/25/2007 FILE NUMBER 21-07-0890 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. A. SURVIVING JOINT TENANT(S) NAME Carol K. Rider (a/k/a Carol A. Rider) B. c. ADDRESS 1052 Smithridge Road Bridgeport, NY 13030 RELATIONSHIP TO DECEDENT Daughter JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank DATE OF DEATH DE CD'S VALUE OF account number or similar identifying number. NUMBER TENANT JOINT Attach deed for Jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1 A Sovereign Bank, - Money 89,730.55 50.00% 44,865.28 Market Account #1684067944, opened OS/26/2006 in names of Decedent or Carol K. Rider (a/k/a Carol A. Rider) ; principal balance as of D.O.D.: $89,473.70; interest accrued to D.O.D. : $256.85. TOTAL (Also enter on line 6, Recapitulation) $ 44,865.28 (If more space is needed insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. r-___~ rI~\1 "~"'ft __ ,- 10/22/2007 MON 15:55 FAX ~ 0031003 Sovereign Bank ESTAT}: OF SOC1AL SEClJRlTY #: DATE OF DEATH: ~orma 1. Kapp 183-12-2397 September 25,2007 Attount#: 1681736%9 Type: Checking In the name of: Nonna J Kapp, Carol KRider P.OA Date of Death Balance: $494.41 Int.(YTD) from 1/1/2007 tu 8/26/2007 Accrued interest to date of death: $0.09 Other Info: Optn date: 9/13/2004 $0.40 Account #; 1684067944 T)'pe: Money Market In the name of: Nonna J Kapp or Carol KRider Date of Death Balance: $89,473.70 Int.(YTD) from . 1/112007 to 8/28/2007 Acnucd intcTt3t to date of death: $256.85 Other Info: Open date: 5/26/2006 $2,842.52 Page '\ of 1 REV-1511 EXt(1-97) COMMONWEALTH OF PENNSYLVANIA INHERIT ANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Norma J. Kapp Debts of decedent must be reported on Schedule I. ITEM NUMBER A. B. SS# 183-12-2397 09/25/2007 FILE NUMBER 21-07-0890 DESCRIPTION AMOUNT 1 FUNERAL EXPENSES: Coakley's Restaurant, - funeral luncheon. 215.96 2 Parthemore Funeral Home, - funeral expense. 10,452.38 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. 3. Attorney's Fees Law Offices -Marlin R. McCaleb Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 5,075.00 4. Probate Fees Register of Wills 185.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Other Administrative Costs Brett Lechthaler, - real estate appraisal. 275.00 2 Cumberland Law Journal, - advertising Letters. 75.00 3 Henderson & Co. Jewelers, Inc., - jewelry appraisal. 90.00 4 Register of Wills, - Short Certificate. 4.00 5 Register of Wills, - filing Inventory and Appraisement. 30.00 6 Register of Wills, - Reserve for filing Account, Releases, etc. 350.00 Total of Continuation Schedule(s) 210.92 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. 16,963.26 r-__.__ 1"1""'\1 ..ro.. .-- ,- Estate of: Norma J. Kapp Soc Sec #: 183-12-2397 Date of Death: 09/25/2007 Continuation of Schedule H-B7 (Other Administrative Costs) Item # Description Amount 7 The Patriot-News, - advertising Letters. 141.18 8 UPS, - express mail charge. 40.92 9 UPS, - express mail charge. 28.82 210.92 REV-1512 EX +(1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Norma J. Kapp SCHEDULE I DEBTS OF DECEDENT, MORTGAGE liABiliTIES, AND LIENS SSff 183-12-2397 09/25/2007 FILE NUMBER 21-07-0890 Include un reimbursed medical expenses. ITEM NUMBER 1 DESCRIPTION AT&T, - account payable, telephone. AMOUNT 38.68 2 PA Department of Revenue, - account payable, 2005 PA income tax. 15.46 3 Penn Mutual, - account payable, life insurance. 2.67 4 Verizon, - account payable, telephone. 2.00 5 West Shore EMS, - account payable, ambulance. 842.20 6 West Shore EMS, - account payable, ambulance. 129.18 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. 1,030.19 REV-1513 EX +(9-00) COMMONWEALTH OF PENNSYLVANIA INHERIT ANCE T ~ RETURN RESIDENT DECEDENT ESTATE OF Norma J Kapp SS# 183-12-2397 SCHEDULE J BENEFICIARIES 09/25/2007 FILE NUMBER 21-07-0890 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 1 Carol A. Rider Daughter 46,060.98 1052 Smithridge Road Bridgeport, NY 13030 2 Nancy L. Alleman Daughter 1,195.71 55 Shellbark Court Carlisle, PA 17013 3 Joseph R. Kapp, Sr. Son 1,195.71 214 West Simpson Street Mechanicsburg, PA 17055 4 Joseph R. Kapp. Jr. Grandson 55,000.00 214 West Simpson Street Mechanicsburg, PA 17055 ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON- TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group,lnc. 0.00 r::_~~ ~~"__4r4'" r-" ,- LAW OFFICES MARLIN R. McCALEB LAST WILL AND TESTAMENT I, NORMA J. KAPP, of the Township of Monroe, County of Cumberland and Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void all former Wills and Codicils by me at any time heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Co-Executors, hereinafter named, as soon as conveniently may be done after my decease. SECOND. I give and bequeath my automobiles and personal effects and such household goods, furniture and furnishings as may be my individual property and not the property of my husband, or owned jointly by me with him, and other tangible personalty of like nature (not including cash or securities), together with any existing insurance thereon, unto my children, namely: CAROL A. RIDER, F. ROBERT KAPP, NANCY L. ALLEMAN and JOSEPH R. KAPP, SR., or to the survivors of them if any are not then living, the same to be divided between them by my Co-Executors, hereinafter named, with due regard for their personal preferences in as nearly equal shares as possible. THIRD. I give, devise and bequeath my real estate known and numbered as 214 West Simpson Street, Mechanicsburg, Cumberland County, Pennsylvania, unto my grandson, JOSEPH R. KAPP, JR., absolutely and in fee simple, if he survives me. FOURTH. If my husband, FREDERICK 1. KAPP, survives me, then I give, LAW OFFICES MARLIN R. McCALEB devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, unto my Trustees, hereinafter named, IN TRUST, NEVERTHELESS, for the following purposes: A My Trustees shall hold, manage, invest and reinvest the same and the income therefrom and may use and apply from time to time as much of the net income therefrom and the principal thereof as my Trustees, in the exercise of their sole and absolute discretion, may deem reasonable or appropriate for the comfort and happiness of my husband, FREDERICK 1. KAPP, and for his funeral expenses upon his death (but not for his support) after considering all other resources available to him, including but not limited to public resources such as Social Security Disability Benefits, Veterans Administration Benefits, Medicaid and Supplemental Security Income Benefits and available benefits from all other appropriate federal, state or local agencies serving the disabled. Any income not distributed shall be added to and become a part of the principal. B. Notwithstanding the provisions of Paragraph A, above, any income or principal distributed to or for the benefit of my husband while he is disabled and eligible for any federal, state or local governmental financial assistance or benefits shall not disqualify him as the recipient of such financial assistance or benefits and shall not supplant or replace any such financial assistance or benefits, but shall be for supplemental benefits or special needs not otherwise provided for by governmental financial assistance or benefits or by the providers of such services or benefits. In making any distribution to my husband, my Trustees shall take into - 2 - LAW OFFICES MARLIN R. McCALEB consideration the applicable resources and income limitations of any public assistance programs for which my husband is then eligible. As used in this instrument, "special needs" refers to the requisites for maintaining my husband's good health, safety and welfare when, in the opinion of my Trustees, such requisites are not being provided by any public agency, office or department of any city, county or state government, or by the federal government or any other public or private agency. Such supplemental benefits or special needs may include, by way of description and not by way of limitation, travel, entertainment, recreation, programs of training, education and treatment, spending money, supplemental dietary needs, health or dental services not otherwise provided, special equipment and gifts for family members. Entertainment and recreation may include, by way of description and not by way of limitation, vacations, trips, athletic contests, movies, the purchase any/or rental of televisions, radios, record players, compact disc players, VCR or DVD players, personal computers, computer accessories and software, movies, video tapes and other similar appliances of accessories. My Trustees shall not be obligated to expend income or principal for such needs of my husband, but if my Trustees, in the exercise of their sole and absolute discretion, decide to do so, under no circumstances shall my Trustees reimburse any amounts to any federal or state governments, agencies or subdivisions thereof. My Trustees shall hold all income and principal from this Trust herein free from all claims, attachments, judgments, executions and liens of every kind and nature, control or interference by or from the creditors of my husband, FREDERICK 1. KAPP, or of - 3 - LAW OFFICES MARLIN R. McCALEB any government agency providing aid or benefits to him, and my husband shall not have any power to anticipate, assign, alienate, pledge, charge or encumber the income or principal of this Trust. For purposes of determining my husband's eligibility or Medicaid or any similar program, no part of the principal or undistributed income of this Trust shall be considered available to him. C. Upon the death of my husband, FREDERICK T. KAPP, or in the event that the terms and conditions of this Trust are challenged in Court by any governmental agency, this Trust shall terminate and the remaining balance of principal and accumulated income, if any, shall be paid over and distributed in accordance with the terms and provisions of Item FIFTH, below, as if my husband, FREDERICK T. KAPP, had predeceased me. FIFTH. If my husband, FREDERICK T. KAPP, shall predecease me or fail to survive me, then and in that event I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate as follows: A. I give and bequeath an amount equal to one-fourth (1/4) of said residue unto my daughter, CAROL A. RIDER, absolutely and in fee simple. B. I give and bequeath an amount equal to one-fourth (1/4) of said residue unto my daughter, NANCY L. ALLEMAN, absolutely and in fee simple. C. I give and bequeath an amount equal to one-fourth (1/4) of said residue unto my son, F. ROBERT KAPP, absolutely and in fee simple. D. I give and bequeath an amount equal to one-fourth (1/4) of said - 4 - LAW OFFICES MARLIN R. McCALEB residue unto my Trustees, hereinafter named, IN TRUST NEVERTHELESS, for the following purposes: (1) My Trustees shall hold, manage, invest and reinvest the same and the income therefrom and may use or apply from time to time as much of the net income therefrom and the principal thereof as my Trustees, in the exercise of their sole and absolute discretion, may deem reasonable or appropriate for the comfort and happiness of my son, JOSEPH R. KAPP, SR., and for his funeral expenses upon his death (but not for his support) after considering all other resources available to him, including but not limited to public resources such as Social Security Disability benefits, Veterans' Administration benefits, Medicaid and Supplemental Security Income benefits and available benefits from all other appropriate federal, state or local agencies serving the disabled. Any income not distributed shall be added to and become a part of the principal. (2) Notwithstanding the provisions of Sub-paragraph (a), above, any income or principal distributed to or for the benefit of my son while he is disabled and eligible for any federal, state or local governmental financial assistance or benefits shall not disqualify him as the recipient of such financial assistance or benefits and shall not supplant or replace any such financial assistance or benefits, but shall be for supplemental benefits or special needs not otherwise provided for by governmental financial assistance or benefits or by the providers of such services. In making any distribution to my son, my Trustees shall take into consideration the applicable resources and income limitations of any public assistance programs for - 5 - LAW OFFICES MARLIN R. McCALEB which my son is then eligible. As used in this instrument "special needs" refers to the requisites for maintaining my son's good health, safety and welfare when, in the opinion of my Trustees, such requisites are not being provided by any public agency, office or department of any city, county or state government, or by the federal government or any other public or private agency. Such supplemental benefits or special needs may include, by way of description and not by way of limitation, travel, entertainment, recreation, programs of training, education and treatment, spending money, supplemental dietary needs, health or dental services not otherwise provided, special equipment and gifts for family members. Entertainment and recreation may include, by way of description and not by way of limitation, vacations, trips, athletic contests, movies, the purchase and/or rental of televisions, radios, record players, compact disc players, VCR players, personal computers, computer accessories and software, movies, video tapes and other similar appliances or accessories. My Trustees shall not be obligated to expend income or principal for such needs of my son, but if my Trustees in the exercise of their sole and absolute discretion, decide to do so, under no circumstances shall my Trustees reimburse any amounts to any federal or state governments, agencies or subdivisions thereof. (3) My Trustees shall hold all income and principal from this Trust herein free from all claims, attachments, judgments, executions and liens of every kind and nature, control or interference by or from the creditors of my son, JOSEPH R. KAPP, SR., or of any government agency providing aid or benefits to - 6 - LAW OFFICES ,Rl MARLIN R. McCALEB him, and my son shall not have any power to anticipate, assign, alienate, pledge, charge or encumber the income or principal of this Trust. For purposes of determining my son's eligibility for Medicaid or any similar program, no part of the principal or undistributed income of this Trust ~hall be considered available to him. (4) Upon the death of my son, JOSEPH R. KAPP, SR., or in the event that the terms and conditions of this Trust are challenged in Court by any governmental agency, this Trust shall terminate and the remaining balance of principal and accumulated income, if any, shall be paid over and distributed unto the then-living issue of my son, said issue to take the ancestor's share by representation and not per capita, and in default of said issue, the same shall be paid over and distributed equally between or among the other shares provided in Sub-paragraphs A, Band C of this Item FIFTH. SIXTH. I nominate, constitute and appoint my daughter, CAROL A. RIDER, and my son, F. ROBERT KAPP, Trustees of the Trusts created in Item FOURTH and Item FIFTH, above; provided, however, that if either of them shall fail to qualify as such Trustee or cease so to serve, then and in that event the other one shall continue to serve hereunder as the sole Trustee of said Trusts. SEVENTH. All federal, state and other death taxes payable because of my death, with respect to the property forming my gross Estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such tax, shall be considered a part of the expense of the administration of my residuary Estate and shall be paid out of the principal of my - 7 - LAW OFFICES MARL! N R. McCALEB Estate without apportionment or right of reimbursement. LASTLY. I nominate, constitute and appoint my children, CAROL A. RIDER and F. ROBERT KAPP, Co-Executors of this, my Last Will and Testament, but if for any reason either of them shall fail to qualify as such Co-Executor or cease so to serve, then and in that event, the other one shall continue to serve hereunder as the sole Executrix or Executor, as the case may be, of this Will. IN WITNESS WHEREOF, I, NORMA J. KAPP, have hereunto set my hand and seal to this, my Last Will and Testament, which consists of eight (8) typewritten pages to each of which I have affixed my signature this {J$'thl day of ~ ) A.D., Two Thousand Five (2005). v ~, 11ft. (SEAL) The preceding instrument, consisting of this and seven (7) other typewritten pages, each identified by the signature of the Testatrix, was on the date thereof signed, sealed, published and declared by NORMA J. KAPP, the Testatrix therein named, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto. /rdi62~ ~ ~~~,t:' ,k( / ,.. - 8 -